Management and cost accounting (4e édition) (édition en anglais)

Sommaire

Detailed contents Guided tour Guide to the case studies.
Preface Acknowledgements Publisher's Acknowledgements.

PART I: MANAGEMENT AND COST ACCOUNTING FUNDAMENTALS.
1 The accountant's role in the organisation.
2 An introduction to cost terms and purposes.
3 Job costing systems.
4 Process costing systems.
5 Cost allocation.
6 Cost allocation: Joint cost situation..
7 Income effects of alternative stock costing methods Part I Case study problems.

PART II: ACCOUNTING INFORMATION FOR DECISION MAKING.
8 Cost-volume-profit relationships.
9 Determining how costs behave.
10 Relevant Information for decision making.
11 Activity-based costing.
12 Pricing, target costing and customer profitability analysis.
13 Capital investment decisions Part II Case study problems.

PART III: PLANNING AND BUDGETARY CONTOL SYSTEMS.
14 Motivation, budgets and responsibility accounting.
15 Flexible budgets, variances and management control: I.
16 Flexible budgets, variances and management control: II.
17 Measuring yield, mix and quantity effects Part III Case study problems.

PART IV: MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE ISSUES.
18 Control systems and transfer pricing.
19 Control systems and performance measurement Part IV Case study problems.

PART V: QUALITY, TIME AND THE STRATEGIC MANAGEMENT OF COSTS.
20 Quality and throughput concerns in management costs.
21 Accounting for just-in-time systems.
22 Strategic management accounting and emerging issues Part V Case study problems.

Appendix A: Solutions to selected exercises.
Appendix B: Notes on compound interest and interest tables.
Bibliography.
Glossary.
Index of names.
General index.